推薦產(chǎn)品
3-(4-chlorophenyl)-4-phenyl-4,5-dihydro-1H-pyrazole 2-(chloromethyl)-3-methylpyridinehydrochloride 1-(2-bromo-4-methylphenyl)ethanone 3-chloroisoquinoline-4-carbonitrile 5,8-dichloropyrido[3,2-d]pyridazine 2-bromomalononitrile 2-(4-(bromomethyl)phenyl)benzo[d]thiazole 1-(bromomethyl)-3-methoxy-2-nitrobenzene 6-bromo-1H-[1,2,3]triazolo[4,5-b]pyridine 4-iodo-2-((trimethylsilyloxy)methyl)thiazole 6-iodoimidazo[1,2-a]pyridine-3-carbonitrile 2-(4-chlorophenyl)-2-morpholinoacetonitrile 4-chloro-7H-pyrrolo[2,3-d]pyrimidine 4-chloroisothiazole 5-bromo-6-chloro-1H-indole 7-chloro-3H-imidazo[4,5-b]pyridine ethyl3-(4-formylphenyl)propanoate 2,3-dibromobenzaldehyde 1-(5H-chromeno[2,3-b]pyridin-7-yl)ethanone 5H-chromeno[2,3-b]pyridin-5-one 3-chloroisoquinoline-4-carbaldehyde (E)-2-(3-oxoprop-1-enyl)benzaldehyde methyl4-formyl-3-nitrobenzoate 5,6-dimethoxy-2,2-dimethyl-2,3-dihydro-1H-inden-1-one 1-methylbicyclo[4.1.0]heptan-3-one 3-nitro-4-(trifluoromethoxy)benzaldehyde 2-hydroxyquinoline-6-carbaldehyde 2-nitro-3-(trifluoromethyl)benzaldehyde 1-(2-fluoro-4-methoxyphenyl)propan-2-one tert-butyl3-fluoro-4-oxopiperidine-1-carboxylate tert-butyl3-oxopropylcarbamate 2,2-dimethylcyclohexanone 9H-carbazole-3-carbaldehyde N,N-dimethyl-2-oxoacetamide 2-methylpent-4-yn-2-ol 3-tert-butyl-4-hydroxybenzonitrile 4-bromo-2-tert-butylphenol 1,3-dibutoxypropan-2-ol methyl4-hydroxyquinoline-6-carboxylate methyl3-cyano-4-hydroxybenzoate 4-chloro-6-methoxyquinolin-7-ol 3,4-dihydro-2H-benzo[b][1,4]oxazin-7-ol 2-(2-aminothiazol-5-yl)ethanolhydrochloride (R)-ethyl2-chloropropanoate (S)-4-amino-5-(4,4-dimethylcyclohexylamino)-5-oxopentanoicacid (1s,4s)-4-hydroxycyclohexanecarboxylicacid (S)-2-(tetrahydrofuran-3-yloxy)aceticacid (1S,4R)-1-methyl-4-(prop-1-en-2-yl)cyclohex-2-enol (R)-4-(hydroxymethyl)oxazolidin-2-one (S)-4-(hydroxymethyl)oxazolidin-2-one 化工資訊 越南財(cái)政部刻正草擬課征貨品資源稅相關(guān)規(guī)定，目前正在征詢各相關(guān)部會(huì)意見，依此將有7項(xiàng)貨品適用資源稅，包括金屬礦產(chǎn);卑金屬礦產(chǎn);天然林產(chǎn)品涵蓋植物及其他相關(guān)產(chǎn)品(惟獲得政府交付繳納稅人于保護(hù)天然林地區(qū)種植茴香、肉桂、沙仁及草果樹除外);天然海產(chǎn)品包括海洋動(dòng)植物;天然水源;天然燕窩，組織及個(gè)人投資飼養(yǎng)燕鳥開采燕窩則不在此限;國(guó)會(huì)常務(wù)委員會(huì)核定之其他天然資源產(chǎn)品。
課征資源稅將依據(jù)開采前列產(chǎn)品數(shù)量、單位稅價(jià)及越南國(guó)會(huì)常務(wù)委員會(huì)2013年12月16日第712/2013/UBTVQH13號(hào)決議書所列稅率為之。資源稅因遭遇天災(zāi)、火警及無法預(yù)料意外而造成應(yīng)申報(bào)資源稅貨品之損失時(shí)，得審議減免，如已繳付者，得申請(qǐng)退稅或于后續(xù)計(jì)稅期抵扣。
依據(jù)越南現(xiàn)行資源稅率，金屬礦產(chǎn)適用10%至18%資源稅、卑金屬產(chǎn)品為3%至22%、天然林產(chǎn)品為5%至35%、天然海產(chǎn)品為2%至10%、天然水源為1%至8%、天然燕窩為20%、其他資源為10%，惟對(duì)開采原油則從75至23%稅率不等。
